Notice of Seizure
The document the IRS provides or leaves when it seizes property. It starts a ten-business-day appeal clock.
Full Definition
A Notice of Seizure is the document the IRS provides to you, or leaves at your home or business, when it has seized property.
It matters here for one reason: it starts a clock. The instructions to Form 9423 state that if you request an appeal after the IRS makes a seizure, "you must appeal to the Collection manager within 10 business days after the Notice of Seizure is provided to you or left at your home or business".
Read the trigger carefully. The ten business days run from the notice being PROVIDED OR LEFT. Not from receipt, not from reading it, and not from the date of any covering letter. A notice left at a business address on a Friday starts running whether or not anyone was there.
This site does not describe what the notice contains, because no retrieved IRS source sets that out.
What to do next
If a Notice of Seizure has been left, establish the date it was left, not the date you saw it. That is the date the ten business days run from.
What this page does not say
- No retrieved IRS source describes the content of a Notice of Seizure — what it lists, how the property is valued, or what happens next. This entry covers only the appeal clock it starts, which is the part with a deadline attached.
Sources
- Form 9423, Collection Appeal Request (Rev. 2-2020) — instructions — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Related Terms
Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.